question archive The static budget, at the beginning of the month, for Assembly Furniture Company follows: Static budget: Sales volume: 1,100 units; Sales price: $71

The static budget, at the beginning of the month, for Assembly Furniture Company follows: Static budget: Sales volume: 1,100 units; Sales price: $71

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The static budget, at the beginning of the month, for Assembly Furniture Company follows:
Static budget:
Sales volume: 1,100 units; Sales price: $71.00 per unit
Variable costs: $33.00 per unit; Fixed costs: $36,400 per month
Operating income: $5,400

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 980 units; Sales price: $75.00 per unit
Variable costs: $36.00 per unit; Fixed costs: $33,500 per month
Operating income: $4,720
Calculate the sales volume variance for fixed costs.

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